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Due dates for filing of Form GSTR-3B for the Tax Period of December, 2020
1. Government of India, Ministry of Finance (Department of Revenue), CBIC, vide Notification No. 82/2020 – Central Tax, dated 10th Nov., 2020, has inserted sub rule 6 in Rule 61 of the Central Goods and Services Tax Rules, 2017, to provide for staggered filing of Form GSTR-3B, for the tax period of December, 2020 as under:
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Due date of filing of Form GSTR- 3B, for December, 2020 |
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| 1 | More than Rs 5 Crore | All States and UTs | 20th January, 2021 |
| 2 | Upto Rs 5 Crore | States of Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana and Andhra Pradesh, the Union territories of Daman and Diu, Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep | 22nd January, 2021 |
| 3 | Upto Rs 5 Crore | States of Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand and Odisha, the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi | 24th January, 2021 |
2. This is for information and necessary action please.
Thanking You,
Team GSTN
FAQ :
The due dates are staggered: 20th January 2021 for taxpayers with turnover over Rs 5 Crore; 22nd January 2021 for those up to Rs 5 Crore in specific western and southern states/UTs; and 24th January 2021 for those up to Rs 5 Crore in other northern, eastern, and northeastern states/UTs.
Taxpayers with an aggregate turnover exceeding Rs 5 Crore (PAN-based) in the previous financial year must file by 20th January 2021, regardless of their location.
Taxpayers with an aggregate turnover up to Rs 5 Crore and whose principal place of business is in Maharashtra have a due date of 22nd January 2021.
States like Himachal Pradesh, Punjab, Uttar Pradesh, Assam, West Bengal, and Delhi, along with their respective UTs, fall under the 24th January 2021 deadline for taxpayers with turnover up to Rs 5 Crore.
These staggered filing dates were introduced by Notification No. 82/2020 – Central Tax, dated 10th November 2020.
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